Small-scale taxpayer-divided by VAT.

There are no small-scale taxpayers in the construction industry.

You may be talking about companies that set taxes.

Business entertainment expenses-included in management expenses-entertainment expenses

Borrow: management fee-entertainment fee

Loans: bank deposits

(or cash)

Diesel, gasoline, crossing the road, rent, water and electricity-if it is related to the project, it can be recorded as "project construction". If it is for normal office use, it can be included in the current expenses.

Borrow: Project Construction -XX Project

Loans: bank deposits

(or cash)

Borrow: management fee-rent

Management fees-utilities

Management fee-vehicle fee

Loans: bank deposits

(or cash)